CAJ | 학술논문

2008年2月3日教育部出台的《独立学院设置与管理办法》不仅使独立学院办学规范化、制度化，而且也有效地促进了独立学院逐步从“精英教育”转变为“大众教育”，从培养“学术性”本科生转变为培养“应用型”人才。本文从独立院校会计专业《税务会计》课程改革着手结合独立院校的办学定位和会计专业实际情况，认真梳理《税务会计》课程改革的思路，带动该专业在教学质量、办学效益和社会影响力等方面提升。
2008년2월3일교육부출태적《독립학원설치여관리판법》불부사독립학원판학규범화、제도화，이차야유효지촉진료독립학원축보종“정영교육”전변위“대음교육”，종배양“학술성”본과생전변위배양“응용형”인재。본문종독립원교회계전업《세무회계》과정개혁착수결합독립원교적판학정위화회계전업실제정황，인진소리《세무회계》과정개혁적사로，대동해전업재교학질량、판학효익화사회영향력등방면제승。
The Setup and Management of Independent College issued on February 3, 2008 by the Ministry of Education has not only made independent college school standardized and institutionalized, but also effectively promoted the independent college gradually from "elite education" to "mass education", from cultivating "academic" undergraduate students to cultivating "applied" talents. Starting from of the curriculum reform of tax accounting in independent colleges and combined with the school-running orientation and the accounting professional practice of independent colleges, this paper clarifies the tax accounting curriculum reform idea, to lead the improvement of this specialty in teaching quality, teaching efficiency, social influence and so on.